BMW Group, headquartered in Munich, Germany, manufactures several automotive brands including BMW, MINI, and Rolls-Royce. Financial information is reported in the euro (€) monetary unit using International Financial Reporting Standards as applicable to the European Union. The following transactions were adapted from the annual report of the BMW Group; amounts are in millions of euros.
a. Declared € 532 in dividends to be paid next month.
b. Ordered € 12,890 in equipment.
c. Paid € 419 in dividends declared in prior months.
d. Borrowed € 3,956 in cash from banks.
e. Sold equipment at its cost of € 2,677 for cash.
f. Received the equipment ordered in event (b), paying € 9,870 in cash and signing a note for the balance.
g. Purchased investments for € 2,654 cash.

Required:
Prepare journal entries for each transaction. Be sure to use good referencing and categorize each account as an asset (A), liability (L), or stockholders’ equity (SE). If a transaction does not require a journal entry, explain the reason.